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1996 (1) TMI 416 - HC - VAT and Sales TaxExtract: .......ce the record but he could not satisfactorily explain the position. The Additional commissioner of Sales Tax has rightly applied the ratio of Krishna Saw Mills case (1983) 16 VKN 182. 6.. Hence, we are of the opinion that no question of law is involved. Therefore, there is no merit in the application and the same is rejected. Application dismissed.
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